Taxes on unsecured property are due on the lien date.
Cal. Rev. & Tax. Code § 2901
General Provisions
Applied in 5 court decisions — leading case 66 Cal. 2d 841 - County of Sacramento v. Hickman (1967)
Most recently applied in In Re Grivas (February 1991)
Amended by Stats. 1943, Ch. 689.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.